Crane Ltd$.$ purchased a delivery truck on May $1,2024,$ at a cost of $$72,000.$ The truck is expected to have a residual value of $$8,360$ at the end of its $4-$year useful life. Crane has a December $31$ year end.

Calculate the depreciation expense using the diminishing$-$balance method for $2024$ and $2025.$ Assume the depreciation rate is equal to the straight$-$line rate. $($Round answers to $0$ decimal places, e$.$g$.5,275.)$